The Original Pronouncements compiles and codifies the documents produced by the FASAB and incorporates amendments in each pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.

Organization of the Original Pronouncements

Original Pronouncements presents each issuance as a separate chapter. The issue date and effective date of each statement and standard are presented first. Next, references to relevant sections within Original Pronouncements such as later standards amending the section, or related interpretations, technical bulletins, and technical releases.